Legislation

Title: Historic Revitalization Tax Credit – Certified Historic Structure and Single–Family, Owner–Occupied Residence – Definitions
Sponsored by: Delegate Luedtke
Status: In the Senate - First Reading Budget and Taxation
Analysis: Fiscal and Policy Note (Revised)

Synopsis

Altering the definitions of "certified historic structure" and "single-family, owner-occupied residence" to include a structure that is located on property that is owned by the Department of Natural Resources or one of its units and occupied by a person under an agreement with the Department by which the person pays for rehabilitation of the structure as a condition of occupancy; and applying the Act to all taxable years beginning after December 31, 2019.

Committees

Original:: Ways and Means Click to view Recorded Media

Opposite:: Budget and Taxation

Committee Testimony

Witness List

Details

Bill File Type: Regular

Effective Date(s): July 1, 2020

History

Legislation History
Chamber House Calendar Date 1/29/2020 Legislative Date 1/29/2020 Action First Reading Ways and Means Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Rehabilitation Tax Credit - Certified Historic Structure - Definition Proceedings
Chamber House Calendar Date 1/29/2020 Legislative Date 1/29/2020 Action Hearing 2/20 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - House - Committee - Ways and Means Proceedings Click to view Recorded Media
Chamber House Calendar Date 2/28/2020 Legislative Date 2/28/2020 Action Favorable with Amendments Report by Ways and Means Proceedings
Chamber House Calendar Date 2/28/2020 Legislative Date 2/28/2020 Action Favorable with Amendments {145268/1 Adopted Proceedings 38 Click to view Recorded Media
Chamber House Calendar Date 2/28/2020 Legislative Date 2/28/2020 Action Second Reading Passed with Amendments Proceedings 38 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Historic Revitalization Tax Credit – Certified Historic Structure and Single–Family, Owner–Occupied Residence – Definitions Proceedings
Chamber House Calendar Date 3/03/2020 Legislative Date 3/03/2020 Action Third Reading Passed (136-1) Proceedings 40 Click to view Recorded Media
Chamber Senate Calendar Date 3/04/2020 Legislative Date 3/01/2020 Action Referred Budget and Taxation Proceedings 40 Click to view Recorded Media

Chamber	Calendar Date	Legislative Date	Action	Proceedings
House	1/29/2020	1/29/2020	First Reading Ways and Means
			Text - First - Rehabilitation Tax Credit - Certified Historic Structure - Definition
House	1/29/2020	1/29/2020	Hearing 2/20 at 1:00 p.m.
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	2/28/2020	2/28/2020	Favorable with Amendments Report by Ways and Means
House	2/28/2020	2/28/2020	Favorable with Amendments {145268/1 Adopted	38 Click to view Recorded Media
House	2/28/2020	2/28/2020	Second Reading Passed with Amendments	38 Click to view Recorded Media
			Text - Third - Historic Revitalization Tax Credit – Certified Historic Structure and Single–Family, Owner–Occupied Residence – Definitions
House	3/03/2020	3/03/2020	Third Reading Passed (136-1)	40 Click to view Recorded Media
Senate	3/04/2020	3/01/2020	Referred Budget and Taxation	40 Click to view Recorded Media

File Code

Subjects

Statutes